GST rate schedule amendment omits two prior entries and inserts packaging and bulk-container items under revised rates.
The Haryana GST notification amends the state tariff by omitting serial numbers 80AA and 171A from Schedule II (6% column) and inserting two new entries into Schedule III (9% column): woven and non-woven polyethylene or polypropylene bags and sacks (HS 3923 or 6305) used for packing, and flexible intermediate bulk containers (HS 6305 32 00); the amendment is made under statutory taxing powers on the Council's recommendation and takes effect as stated in the notification.

QR code requirement for large registered persons' B2C invoices takes effect, permitting dynamic QR cross-reference for compliance.
The notification mandates that B2C invoices issued by registered persons exceeding the prescribed aggregate turnover threshold must include a Quick Response (QR) code; provision is made that a Dynamic QR code presented via digital display with a cross-reference to payment will satisfy the QR requirement. The measure establishes the compliance mechanism for invoices and specifies its commencement for operational effect.

Commencement of Rule 5 of Haryana GST Fifth Amendment Rules appointed to take effect from April.
Under the executive power of section 164 of the Haryana Goods and Services Tax Act, 2017, the Governor, on the recommendations of the Council, appoints a specified date as the date from which rule 5 of the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2019 shall come into force, thereby giving formal commencement effect to that amendment as notified by the Excise and Taxation Department.

Corrigendum to income-tax notification correcting specified place-name entries in the published Schedule.
Substitution of place-name entries in Schedule III of Notification No. 71/2019: serial number 24 in column (2) is amended from "DURGAPUR" to "BURDWAN" and serial number 25 in column (2) is amended from "JALPAIGURI" to "SILIGURI"; the changes are a textual corrigendum to the Gazette publication.

E-invoice obligation for specified registered persons to issue e-invoices for supplies to other registered persons.
Notification under sub-rule (4) of rule 48, Haryana GST Rules, 2017 designates registered persons whose aggregate turnover in a financial year exceeds the turnover threshold as a class required to prepare e-invoices under sub-rule (4) for supplies of goods or services or both to other registered persons, thereby imposing an electronic tax-invoice issuance obligation on that class from the notification's commencement.

Correction to designation: Income-tax Officer ReAC's unit changed from Assessment Unit to Verification Unit, updating official records.
Corrigendum substitutes the Schedule entry designation for the Income-tax Officer (ReAC) in Bengaluru from an Assessment Unit to a Verification Unit, updating the official unit nomenclature in the prior notification for administrative and record-keeping accuracy.

Common GST Electronic Portal designated for e invoice generation; ten GSTN managed websites notified effective January first.
Notification designates ten specified web addresses as the Common Goods and Services Tax Electronic Portal for preparing e invoices under the Haryana GST Act and rules, explains that those websites are managed by the company operating the GST electronic network, and states the notification's commencement date.

Electronic invoicing mandate: notified taxpayers must obtain an Invoice Reference Number via the GST portal for valid invoices.
Specified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common Goods and Services Tax Electronic Portal as specified in the notification; invoices not issued in that prescribed manner will not be treated as invoices, and sub rules (1) and (2) shall not apply to invoices prepared under this electronic invoicing procedure.

Tariff classification amendment: substituted excise tariff headings to align exemptions with the updated schedule, effective at commencement.
Amends notification No. 11/2017-Central Excise by substituting specified tariff headings in the table of exemptions to align that notification with the amended Fourth Schedule; the substitutions update the tariff classification entries for listed serial numbers and take effect from the stated commencement date, thereby revising the tariff references applicable to miscellaneous exemptions under the Central Excise framework.

Tariff classification update: Fourth Schedule Chapter amended to substitute BIS standards references and revise fuels' duty structure.
Amendment to Fourth Schedule Chapter 27 substitutes supplementary notes to require citation of the latest Bureau of Indian Standards versions and replaces multiple sub headings and tariff items to reclassify naphthas, solvents, motor and aviation gasoline, kerosene, gas oils, diesel grades, fuel and marine oils, base and lubricating oils, and biodiesel-containing petroleum preparations, with specified product descriptions tied to BIS standards and duty indicators for certain fuels; the notification comes into force on publication in the Official Gazette.

Amendment to notification extends statutory deadline by substituting the previously prescribed date with a later date.
Amendment substitutes the operative date in rule 3(1) of Notification No. 05/2019-Central Excise-NT, replacing the previously prescribed date with a later date, thereby extending the period to which that rule's regulatory consequence applies; the change is issued under the Finance Act authority and published as an official Ministry of Finance notification in the Gazette.

Goods and services tax compliance reforms update composition levy, Aadhaar registration, return filing, cash ledger transfers, and anti-profiteering penalties.
Amendments to the Assam Goods and Services Tax Act, 2017 revise composition levy eligibility, Aadhaar-based registration compliance, return filing requirements, electronic cash ledger transfers, interest on delayed tax payment, advance ruling provisions, and anti-profiteering penalties. The changes also adjust turnover computation rules, permit notified extensions of filing timelines, and align Assam's advance ruling framework with the National Appellate Authority. They further prescribe mechanisms for electronic payment facilities and inter-governmental settlement of transferred cash ledger amounts.

Late fee waiver for delayed GSTR-1 filings permits registered taxpayers to file pending outward-supply details within a defined compliance window.
Amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 within the specified compliance window; the amendment is effective from 19th December 2019.

Electronic input tax credit restrictions: Commissioner may block ledger debits for fraudulent or ineligible credits, with restoration criteria.
A new rule 86A empowers the Commissioner or an authorised officer not below Assistant Commissioner to withhold debit from the electronic credit ledger where input tax credit appears fraudulently availed or ineligible on specified grounds (documents from non existent suppliers, absence of receipt of goods/services, supplier tax not paid, claimant non existent, or absence of prescribed documents); reasons must be recorded in writing; the officer may later permit debits if conditions no longer exist; the restriction automatically ceases after one year.

Assam GST amendments require pre-notice tax intimation and cap on input tax credit claims for suppliers.
The amendments prohibit suspended registrants from issuing tax invoices or charging tax during suspension and provide that, upon revocation, supplies made during suspension follow the procedures under section 31(a) and section 40. Input tax credit is limited so that credits for invoices not uploaded by suppliers do not exceed 20% of eligible credit for uploaded invoices. A new FORM GST DRC-01A requires the proper officer to communicate ascertained tax, interest and penalty (Part A) and permits payment or submissions (Part B) before issuing a show-cause notice.

Annual return furnishing option granted to small registered persons, with a deeming provision treating late filings as furnished on due date.
Notification designates registered persons with turnover not exceeding the prescribed threshold who have not furnished the annual return under section 44(1) read with rule 80(1) as eligible to follow a special procedure and to exercise the option to furnish the annual return for 2017 18 and 2018 19, with a deeming provision that returns not furnished before the due date shall be deemed to have been furnished on the due date; issued under section 148 and effective from 9 October 2019.

Quarterly GSTR-1 filing for small taxpayers given extended deadlines with retroactive commencement and later monthly timelines.
Registered persons within the notified turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020; time limits for monthly returns for October 2019-March 2020 will be notified later, and the notification is effective from 9 October 2019.

Due date for FORM GST CMP-08 set as 22nd October for July-September quarter filing compliance.
The amendment inserts a proviso in the earlier notification specifying that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08, for the quarter July 2019 to September 2019 or part thereof, shall be the 22nd day of October, 2019; the amendment is made under the Assam Goods and Services Tax framework and is deemed to have come into force from 18th October, 2019.

Tax notification amendment: aerated water added to Assam GST schedule, altering taxable goods classification under composition provision.
An amendment inserts a new Sl. No. 2A with tariff code 2202 10 10 described as "Aerated Water" into the notified table of goods under the Assam Goods and Services Tax framework, effected under the proviso to sub-section (1) of section 10 of the Assam GST Act, 2017; the amendment is deemed to have come into force from the 1st day of October, 2019.

Development rights exemption under Assam GST notification clarified for supplies made on or after 1 April 2019.
Amendment to the Assam GST rate notification under section 148 of the Assam Goods and Services Tax Act, 2017 inserts an Explanation clarifying that the notification does not apply to development rights supplied on or after 1 April 2019. The amendment is deemed to have come into force from 1 October 2019.